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CTG Newsletter – 19 September 2016

Small Charitable Donations Bill published

The Small Charitable Donations and Childcare Payments Bill 2016-17 has had its first reading in the House of Commons. The Bill puts in place the changes announced in the Government’s response to its most recent consultation reviewing the Gift Aid Small Donations Scheme (GASDS). A full summary of the changes (including a relaxation of the Gift Aid history requirements and an extension of the Scheme to contactless payments) can be read here. The second reading of the Bill is expected on 11 October 2016.

CTG Chairman John Hemming commented: “We welcome the Government’s commitment to relax the Gift Aid history requirement, which will hopefully widen access to the Scheme, particularly among smaller charities. We have requested additional statistics from HMRC officials on take up and eligible charities so we can assess the impact of these changes and call on the Government to keep the Scheme under review and consider further reforms of the eligibility and matching criteria if necessary. We welcome the decision to take forward our proposal that contactless payments be covered by the Scheme as this should help to future proof it, although further discussions will be required on the practical implementation”

Autumn Statement date confirmed (23 November 2016)

The Chancellor has announced that he will present his first Autumn Statement to Parliament on Wednesday 23 November 2016. The Autumn Statement is based on the latest forecasts from the Office for Budget Responsibility for the economy and public finances.

The deadline for representations to HM Treasury is Friday 7 October 2016. If you have any policy proposals you wish to be considered as part of CTG’s submission please contact us at [email protected].

CTG Seminar in Cambridge (26 October 2016)

CTG, in partnership with Mills & Reeve, invites you to participate in a session for charities and advisers exploring recent policy developments and providing practical tax updates. CTG’s technical adviser, Graham Elliott, will be giving a presentation and there will also be an opportunity for a Q&A with an expert panel. Topics being covered will include VAT, Gift Aid, the Common Reporting Standard and the Apprenticeship Levy as a well as a review of the potential implications of Brexit for the sector.

The seminar will take place at Mills & Reeve’s Cambridge office on Wednesday 26 October 2016 from 14:00 to 16:00. Registration and a sandwich lunch will be available from 13.00.

You can register for this free event here.

Searching by activity on the CTG website

The new CTG website allows users to navigate by activity. By cross-cutting the tax types the reader is able to review very quickly all the taxes that might be involved in a particular activity. But not only do you see all the tax map content, you also get links through to the relevant HMRC guidance on the gov.uk website.

Current activity pages include:

Advertising provided to third parties; Advertising/self-promotion; Arts/Cultural/Heritage; Books; Charity shops; Cost sharing; Donated Goods; Education; Employment; Energy-saving materials; Equipment; Foreign operations; Fuel and power; Fundraising; Fundraising Events; Grant giving; Grant making; Import/export; Investment; Litigation; Lotteries; Medicine and handicapped aids; Membership; Non-charitable expenditure; Property (development); Property (direct); Property (heritage); Research; Search and rescue; Secondment; Trading; Welfare; Working overseas

Consultations tracker

Open consultations

CTG will be responding to a number of important consultations over the next few months. Our consultation responses rely on input from members and we would encourage you to send us your thoughts, and where relevant submit your own consultation response. The deadlines for forthcoming consultations are outlined below. Please send your feedback via the relevant consultation page on the CTG website or to [email protected].

Recently closed consultations

CTG responses to the following consultations can be found below

CTG Newsletter Archive

Members can catch up on CTG’s recent newsletters using the links below: